218 paragraphs found
… complies with all of the requirements in each of the Auditing Standards relevant to the financial audit in … be performed in conducting an audit in accordance with the Auditing Standards. The key Auditing Standards which are relevant to the conduct of the …
When using the work of a management’s expert, ASA 500 paragraph 8 and ASAE 3100 require the auditor to obtain sufficient appropriate evidence that the expert’s work is adequate for the purposes of the audit. In doing so, the auditor evaluates: the …
… is issued on 10 June 2020 by the AUASB and replaces GS 009 Auditing Self-Managed Superannuation Funds , issued in … The content of this guidance statement reflects auditing standards, other standards and interpretations and …
ASA 200 requires the auditor to plan and perform an audit exercising professional judgement, and with an attitude of professional scepticism. In exercising professional scepticism, auditors apply an attitude that includes a questioning mind, remaining …
… Audit risks to be considered in relation to auditing investments may include, but are not limited to: …
Additional testing by the auditor may be considered for the audit of a SMSF that utilises this data transfer process for the preparation of the annual compliance report and would normally be undertaken in the audit planning phase. The consideration of …
… evidence. The auditor considers the requirements of the Auditing Standards, particularly ASA 200, ASA 315 and …
… Reciprocal auditing arrangements create threats to independence and are …
… Audit risks to be considered in relation to auditing expenses may include: personal expenses of the …
ASA 500 and ASAE 3100 require the auditor in the conduct of the financial audit and compliance engagement to obtain sufficient appropriate audit evidence on which to base the auditor’s opinion. ‘Sufficiency’ is the measure of the quantity of evidence, …